If the monthly income is less than 654.38+10,000 yuan and the quarterly income is less than 300,000 yuan, the water conservancy fund shall be exempted.

If it is not exempted, the accounting treatment at the time of withdrawal is,

Debit: taxes and surcharges,

Loan: taxes payable-water conservancy construction fund.

When actually paying, the accounting treatment is:

Borrow: taxes payable-water conservancy construction fund,

Loan: bank deposit.